the first thing you need to do is fill it up with water to make sure it doesn't leak. this should be done outside so if you don't spill water all over your house in case it does leak. if it leaks, you can get aquarium silicone sealant from wal-mart or most local fish stores to reseal any areas that may leak.
to clean the tank, you should make a dilute solution of bleach and water (about 4 parts water to 1 part bleach) and just give the tank a good scrub down. when you are done, rinse the tank out well.
as to rocks and decorations, a typical guideline for gravel is about 1 lb. to 1 gal. of water, although i use a little more than that. to save money on gravel, you can go to a home depot or other hardware stores and get bulk gravel there. if you do this, just make sure you rinse the gravel well and i would boil it if i was doing it, to kill any parasites. decorations, whatever you think makes your tank look nice. some fish like to have a hiding place to retreat to when they feel like it, so you may want to make some form of caves out of rocks, or just buy a large plastic plant or whatever you want.
next you need to cycle the tank, and while it can be done with oscars, it will stress them out. i would recommend doing it with a bunch of disposable fish, such as goldfish. just go buy a dozen or two dozen and throw them in the tank. it can take anywhere from a month to two months to cycle a tank. cycling is the process of growing the required bacteria to convert toxic ammonia and nitrites from the fish's waste into less harmful nitrates, which are removed by weekly water changes. to research more about the nitrogen cycle, go to
http://faq.thekrib.com/ good luck, and if you have any more questions, post away